2415 Negligent tax advice causes actual injury, and the statute of limitations begins running, when the IRS assesses a deficiency and/or imposes a penalty.CitationCURTIS v KELLOGG & ANDELSON (Negligent Tax Advice) 73 CA4 492 [See: CCP 339; International v Feddersen 9 C4 606, T/AT 4/95; Van Dyke v Dunker 46 CA4 446, T/AT 7/96; Jolly v Eli Lilly 44 C3 1103; Kracht v Perrin 219 CA3 1019; Jackson v Rogers 210 CA3 336; Goodley v Wank 62 CA3 389; Baum v Duckor 72 CA4 54, T/AT 6/96; Haley v Dow Lewis 72 CA4 497, T/AT 7/99]
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